PR. COMMISSIONER OF INCOME TAX DELHI 5 vs. M/S. KUBER PLANTERS LTD.

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ITA/1227/2018HC DelhiDLHC01159513201816 September 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi, in light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-, and considering that the tax effect in the present case is Rs. 95,12,775/-, disposed of the appeal as not pressed. The reasoning is solely based on the revised monetary limit set by the CBDT circular. The principle is that appeals falling below the prescribed monetary threshold are not to be pursued by the Revenue. No specific finding was made on the merits of the original dispute. The operative direction was to dispose of the appeal as not pressed.

What were the facts?

The appellant, Pr. Commissioner of Income Tax Delhi-5, filed an appeal before the High Court of Delhi against an order (not specified in the judgment) concerning M/s. Kuber Planters Ltd. The assessment year(s) are not mentioned. The dispute revolves around a tax effect of Rs. 95,12,775/-. The appeal was filed under the Income Tax Act. The procedural history leading to this appeal is not detailed, other than the filing of the present appeal.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the revised monetary limits for filing appeals before the High Court as per the CBDT circular dated 08.08.2019. Assessee's Contention: The assessee did not present any arguments as the appeal was disposed of based on the Revenue's submission regarding the circular. Revenue's Contention: The Revenue argued that the tax effect in the present case is Rs. 95,12,775/-, which is below the revised monetary limit of Rs. 1,00,00,000/- for appeals before the High Court, as stipulated by the CBDT circular dated 08.08.2019. Therefore, the appeal should not be pressed.

AI-generated summary — verify with the full judgment below

$~45. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1227/2018

PR. COMMISSIONER OF INCOME TAX DELHI 5..... Appellant Through: Ms. Adeeba Mujahid with Mr. Ajit Sharma, Advs.

versus

M/S. KUBER PLANTERS LTD.

..... Respondent

Through: Mr. P. Roy Chaudhari with Mr.

Mohan Kumar Khullar, Advs.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 16.09.2019

In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs.95,12,775/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 16, 2019 N.Khanna

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